Ms Sarah Perret:

I can respond on the capital acquisitions tax. The windfall taxes are a bit different so Dr. Brys might want to take that bit of the question. In general, when it comes to the capital acquisitions tax the report is fairly in line with the recommendations contained in the report we released last year on inheritance taxation in OECD countries in terms of ensuring the capital acquisitions tax has a broad base and also in terms of ensuring a closer or more aligned tax treatment between different types of beneficiaries of gifts and inheritances. Generally, I believe the recommendations contained in the report are quite close to what our report states.